2024知到答案 Cost and Managerial Accounting（成本管理会计） 最新智慧树满分章节测试答案
第一章 单元测试
文章目录
1、单选题：
Which of the following management responsibilities often involves evaluating the results of operations against the budget? （ ）
选项：
A:Controlling
B:Planning
C:Directing
D:None of the all
答案: 【Controlling】
2、单选题：
Managerial accounting differs from financial accounting in that managerial accounting （ ）
选项：
A:emphasizes data relevance over data objectivity
B:is required by Generally Accepted Accounting Principles (GAAP).
C:tends to report on the company as a whole rather than segments of the company.
D:is used primarily by external decision makers
答案: 【emphasizes data relevance over data objectivity】
3、单选题：
Which of the following corporate positions is responsible for general financial accounting, managerial accounting, and tax reporting? （ ）
选项：
A:Controller
B:Internal audit
C:Chief operating officer (COO)
D:Treasurer
答案: 【Controller】
4、单选题：
Of the following skills, which are needed by today's management accountants? （ ）
选项：
A:Cost management
B:Strategic thinking
C:Decision analysis
D:All choices are correct
答案: 【All choices are correct】
5、单选题：
Which of the following professional standards requires management accountants to continually develop their knowledge and skills? （ ）
选项：
A:Confidentiality
B:Competence
C:Integrity
D:Credibility
答案: 【Competence】
6、判断题：
Critical thinking can be improved by asking yourself a series of questions about any issue or problem you encounter. These questions, for example, include: What is the objective? What data will I need? What assumptions am I making? Is my conclusion logical? .（ ）
选项：
A:对
B:错
答案: 【对】
7、单选题：
Which of the following requires the company's CEO and CFO to assume responsibility for the company's financial statements and disclosures? （ ）
选项：
A:Enterprise Resource Planning (ERP)
B:Lean operations
C:Sarbanes-Oxley Act of 2002 (SOX)
D:Institute of Management Accountants (IMA)
答案: 【Sarbanes-Oxley Act of 2002 (SOX)】
8、单选题：
Which of the following is false? （ ）
选项：
A:The triple bottom line focuses on three items: net income, net assets, and return on investment .
B:Globalization has increased the necessity for more detailed and accurate cost information .
C:ERP systems integrate information from all company functions into a centralized data warehouse.
D:Lean operations is a philosophy and business strategy of operating without waste .
答案: 【The triple bottom line focuses on three items: net income, net assets, and return on investment .】
9、单选题：
All of the following are business trends affecting management accounting （ ）
选项：
A:All choices are correct
B:shifting economy.
C:sustainability .
D:big data .
答案: 【All choices are correct】
10、多选题：
Which TWO of the following statements about management accounting information are true?（ ）
选项：
A:They are required by law to be produced
B:They may include non-financial information
C:They are used to aid planning
D:They are for use by parties external to the organization
答案: 【They may include non-financial information;
They are used to aid planning】
第二章 单元测试
1、多选题：
Which of the following costs are treated as product costs by a merchandising company, such as Walmart? （ ）
选项：
A:Cost of designing and operating the company's website
B:Cost of merchandise purchased for resale
C:Cost of import duties paid on merchandise purchased from overseas suppliers
D:Cost of shipping merchandise to the store
答案: 【Cost of merchandise purchased for resale ;
Cost of import duties paid on merchandise purchased from overseas suppliers ;
Cost of shipping merchandise to the store】
2、判断题：
Ralph's Sporting Goods is a merchandising company, given the following information, the Cost of Goods Sold is 417,000 ( )
选项：
A:对
B:错
答案: 【对】
3、单选题：
Which of the following types of companies would have work in process inventory? （ ）
选项：
A:Service
B:Manufacturing
C:Merchandising
D:All choices are correct
答案: 【Manufacturing】
4、单选题：
Which of the following is not an activity in the value chain? ( )
选项：
A:Customer Service
B:Design
C:Administration
D:Marketing
答案: 【Administration】
5、单选题：
A cost that can be traced to a cost object is known as a ( )
选项：
A:indirect cost .
B:product cost .
C:period cost .
D:direct cost .
答案: 【direct cost .】
6、单选题：
Conversion costs consist of ( )
选项：
A:direct materials and manufacturing overhead
B:direct labor and manufacturing overhead
C:direct materials and direct labor
D:direct materials, direct labor, and manufacturing overhead .
答案: 【direct labor and manufacturing overhead】
7、多选题：
Which of the following is part of manufacturing overhead? ( )
选项：
A:Other indirect manufacturing costs, such as plant utilities .
B:Indirect labor, such as plant forklift operators' wages
C:Indirect materials, such as machine lubricants
D:Period costs, such as depreciation on office computers
答案: 【Other indirect manufacturing costs, such as plant utilities . ;
Indirect labor, such as plant forklift operators' wages ;
Indirect materials, such as machine lubricants】
8、判断题：
The average cost per unit can be used for predicting total costs at many different output levels （ ）
选项：
A:错
B:对
答案: 【错】
9、判断题：
Sunk costs are generally relevant to decisions （ ）
选项：
A:对
B:错
答案: 【错】
10、单选题：
Which of the following types of companies will always have the Cost of Goods Sold account on their income statements? （ ）
选项：
A:Merchandising and manufacturing companies
B:Service and merchandising companies
C:Service, merchandising, and manufacturing companies
D:Service and manufacturing companies
答案: 【Merchandising and manufacturing companies】